2014 (5) TMI 502

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..... . Accordingly, service tax demand is confirmed. The show cause notice does not reflect in what manner penal consequences have arisen. Learned appellate authority reached to an abrupt conclusion in para 9(ii) of the appellate order without finding whether any mala fide was imputable to the alleged discrepancy of 4 years i.e. April, 2002 to December, 2004. In absence of minute analysis of existence .....

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..... of Adjudicating Authority. 2. When the appellant did not avail opportunity to reconcile the figures and guide the authorities below as to which figure shall govern the appellant, there is no necessity to remand the matter for further opportunity. Accordingly, service tax demand is confirmed. The show cause notice does not reflect in what manner penal consequences have arisen. Learned appellate .....

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